Accountability in edi systems to prevent employee fraud

Information Systems Management

Volumn 22, Issue 2, 2005, Pages 30-38

  Smith, Alan D ^a  

^a ROBERT MORRIS UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

COMPUTER SOFTWARE; DATA ACQUISITION; DATA PRIVACY; DATABASE SYSTEMS; INDUSTRIAL MANAGEMENT; INTERNET; MANAGEMENT INFORMATION SYSTEMS; PERSONNEL; SECURITY OF DATA; SOCIETIES AND INSTITUTIONS;

AUTOMATIC IDENTIFICATION AND DATA CAPTURE (AIDC); FINANCIAL TRANSACTIONS; FRADULENCE; INTERNAL AUDITING;

ELECTRONIC DATA INTERCHANGE;

EID: 15744366403     PISSN: 10580530     EISSN: None     Source Type: Journal    
DOI: 10.1201/1078/45099.22.2.20050301/87275.4     Document Type: Article

References (24)

1. Burton, G. F., Chen, Y., Grover, V., and Stewart, K. A., 1993. An Application of Expectancy Theory for Assessing User Motivation to Utilize an Expert System. Journal of Management Information Systems, 9 (3):183–197.
2. Cathey, Jack M., 1991. Electronic Data Interchange:What a Controller Should Know Implementing EDI Can be Both a Challenge and an Opportunity. Management Accounting, 73 (5):47–51.
3. Ford, Warwick, and Baum, Michael S., 2001. Secure Electronic Commerce:Building the Infrastructure for Digital Signatures and Encryption, 2nd ed., Prentice Hall.
4. Fudge, Robert S., and Schacter, John. 1999. Motivating Employees to Act Ethically:An Expectancy Theory Approach. Journal of Business Ethics, 18:295–304.
5. Gilbert, Joseph W., and Engle, Terry J., 1996. Controlling an EDI Environment. Journal of Systems Management,:42–55. July/August
6. Hansen, James V., and Hill, Ned C., 1989. Control and Audit of Electronic Data Interchange. MIS Quarterly, 13 (4):403–414.
7. Hart, Paul, and Saunders, Carol. 1997. Power and Trust:Critical Factors in the Adoption and Use of Electronic Data Interchange. Organization Science, 8 (1):23–42.
8. Isaac, Robert G., Zerbe, Wilfred J., and Pitt, Douglas C., 2001. Leadership and Motivation:The Effective Application of Expectancy Theory. Journal of Managerial Issues, 13 (2):212–226.
9. Jensen, Gary. 2002. Institutional Anomie and Societal Variations in Crime:A Critical Appraisal. The International Journal of Sociology and Social Policy, 22 (7/8):45–75.
10. Jensen, Gary, and Akers, R. L., 2003. “ Taking Social Learning Global:Micro-Macro Transitions in Criminological Theory ”. In Social Learning Theory and the Explanation of Crime:A Guide for the New Century. Advances in Criminological Theory, Edited by:Akers, R. L., and Jensen, G. F., Vol. 11, 9–39. New Brunswick, NJ:Transaction Publishers.
11. Kini, Ranjan B., and Hobson, Charles J., 2002. Motivational Theories and Successful Total Quality Initiatives. International Journal of Management, 19 (4):605–614.
12. Michalisin, Michael D., Smith, Robert F., and Kline, Douglas M., 1997. In Search of Strategic Assets. The International Journal of Organizational Analysis, 5 (4):360–387.
13. Michalisin, Michael D., Kline, Douglas M., and Smith, Robert F., 2000. Intangible Strategic Assets and Firm Performance:A Multi-Industry Study of the Resource-Based View. Journal of Business Strategy, 17 (2):91–117.
14. Moynihan, James J., 1997. Combating Check Fraud with EDI—Electronic Data Interchange. Healthcare Financial Management, [Online]. Available:http://www.findarticles.com/p/articles/mi_m3257/is_n8_v51/ai_19785811
15. Mukhopadhyay, Tridas, Kekre, Sunder, and Kalathur, Suresh. 1995. Business Value of Information Technology:A Study of Electronic Data Interchange. MIS Quarterly, 19 (2):137–156.
16. Riahi-Belkaoui, Ahmed, and Picur, Ronald D., 2000. Understanding Fraud in the Accounting Environment. Managerial Finance, 26 (11):33– 41
17. Smith, Alan D., and Offodile, Felix., 2002. Information Management of Automated Data Capture:An Overview of Technical Developments. Information Management and Computer Security, 10 (3):109–118.
18. Smith, Alan D., and Rupp, William T., 2002a. Application Service Providers (ASP):Moving Downstream to Enhance Competitive Advantage. Information Management and Computer Security, 10 (2):64–72.
19. Smith, Alan D., and Rupp, William T., 2002b. Issues in Cybersecurity:Understanding the Potential Risks Associated with Hackers/Crackers. Information Management and Computer Security, 10 (4):178–183.
20. Tsay, Bor-Yi. 1991. The Practitioner and the Computer. The CPA Journal, 61 (8):1
21. 1996. User Understanding, ANSI Standards, and the Internet Are Keys to Electronic Data Interchange Growth—Focus Survey—Technology Information. Health Management Technology, [Online]. Available. (HYPERLINK http://www.findarticles.com/p/articles/mi_m0DUD/is_n13_v17/ai_19028957
22. Wang, Eric T.G., and Seidmann, Abraham. 1995. Electronic Data Interchange:Competitive Externalities and Strategic Implementation Policies. Management Science, 41 (3):401–417.
23. Weiner, Stanley. 1995. Business Risk, Internal Control, and Audit Implications of EDI. The CPA Journal, 65:56–61.
24. Wright, Thomas A., 2003. What Every Manager Should Know:Does Personality Help Drive Employee Motivation?. The Academy of Management Executive, 17 (2):131–142.